§ 50. Sir William Waylandasked the Chancellor of the Exchequer in view of the fact that the acceptance of the Government grant towards the breaking up of land, and any further increased expenditure by the owner will lead to an increased assessment to Schedule B, and therefore an increase in tithe annuity where remission has previously been allowed, will he allow the tithe remission to remain on the basis of April, 1939, in order to encourage war production?
§ Sir J. SimonIt is not to be assumed that the ploughing-up of land in respect of which a grant is paid would of itself normally involve an increased assessment for the purposes of Income Tax Schedule B, but in any event my hon. Friend's proposal, which incidentally would require legislation to implement it, is not one which I am prepared to accept.